9911796707
TMI Blog1990 (11) TMI 232X X X X Extracts X X X X X X X X Extracts X X X X ..... also claimed that the aforesaid goods were exempted from payment of duty under Notification No. 208/81 read with Notification 66/87. 2. The department, on the other hand, felt that the aforesaid goods required a specific licence being covered under the term consumer goods falling under Appendix 2-B S. No. 145 of ITC Policy 1988-91. The department also felt that the duty is leviable on the goods at the rate of 40% plus 45% plus 15% after classifying them under Tariff Heading 9018.90 and giving them the benefit of Notification 118/86. 2A. In order to appreciate the rival contentions, relevant S. No. 42 of List II of Appendix 6 is reproduced below :- 42 - Suction Catheters 2.1 S. No. 32 of List B of the Schedule to Notification No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tely under its own code number. The appellants learned advocate has also relied on 1988 (15) ECR 298 (para 9) [M/s. Life Line Systems Private Ltd. v. CC, New Delhi]. The said para 9 of the above Report deals with the commodity under consideration there namely Centracath and accepts the certificate from the DGHS that it is a Suction Catheter. In that case too there is no clarification from the ITC authorities, although the question of ITC Policy also arose in the said case. 3. The department, on the other hand, states that the goods Red-O-Pack are not specifically mentioned in the Appendix 6 List II. No clarification has been received from the ITC authorities despite the effort made by the department as well as the appellants. The cla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate on 1988 (15) ECR 298 (Para 9) is also well founded. We also find that the catalogue of the suppliers in respect of Red-O-Pack, has the same function as that of Suction Catheters. Red-O-Pack is merely a brand name. Accordingly, we extend the benefit of the OGL as well as of the Exemption Notification 208/86 to the goods Red-O-Pack . 5. Regarding the other goods Red-on-Drain No. 65112/110 the appellants contention is that these are parts or accessories of Red-O-Pack. The appellants, however, have not produced any catalogue in support of this contention. We have already reproduced in the context of Red-O-Pack as to what this latter unit consists. To repeat, it consists of (i) graduated plastic container (ii) connecting tube for fitting ..... X X X X Extracts X X X X X X X X Extracts X X X X
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